CLA-2-85:OT:RR:NC:N2:209

Tom Lee
CNC V Tech
Phú Xá, Phng ông Hi, Qun Hi An, Hi Phòng
Hi Phòng, 11312
Vietnam

RE: The tariff classification of Solar Panel Frames from Vietnam

Dear Mr. Lee:

In your letter dated September 19, 2022, you requested a tariff classification ruling.

The items concerned are extruded aluminum solar panel frame parts. Based on the submitted photograph, the frame consists of two long frame pieces and two shorter frame pieces which can be joined together to frame solar panels. This frame assembly is an integral part of the finished solar panels since the function of the frame is to provide structural support to the solar panels.

The applicable subheading for the aluminum solar panel frame parts will be 8541.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; …: Parts.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Steven Pollichino at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division